دور التدقيق المحاسبي في دعم الرقابة الجبائية دراسة حالة بمركز الضرائب لولاية مستغانم

الملخص EN

The taxation administration seeks to reduce the phenomenon of tax evasion through fiscal control in its various forms, which allows obtaining correct and truthful statements from taxpayers and seeks to detect fraud and violations, Among the tax control tools is the accounting audit of taxpayers, which is the subject of our research, accounting audit is one of the control methods used by the fiscal administration in order to combat the phenomenon of tax evasion and obtain statements from taxpayers that are characterized by honesty.

During our research, we will address the role of audit in supporting fiscal control in theory and practice.